British Gas PLC is one of the biggest gas suppliers in the world. It is a public limited company based in the UK and it has operations in 25 countries in the five continents and it has business across the gas chain all around the world (BG-Group.com). The company has gone through a number of restructurings in the past due to the legal changes in the country. Following is the analysis and appraisal of the financial information of the company for the year ended 31 December 2011. SECTION ONE This section includes analysis of the published financial information of the British Gas Group for the year ended 2010